1.audit 审计 %E&oe $[B
2.attestation 鉴证 6JZ>&HA
3.credibility 可信赖程度 ,m?V3xvq
4.audit of financial statements 财务报表审计 xO>z
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5.agreed-upon procedures 执行商定程序 Gkem _Z
6.high levels of assurance 高水平保证
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7.compilation 编制 }lX$KuD
8.reliability 可靠性 {!wW,3|Pu
9.relevance 相关性 dX)aD
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10.professional skepticism 职业谨慎 iY07lvG<
11.objectivity 客观性 T\.(e*hC
12. professional competence 专业胜任能力 9G
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13.Senior/CPA-in-charge 项目经理 EMO{u
14.audit engagement letter 业务约定书 EG`AkWy
15.recurring audit 连续审计 P}5bSQ( a3
16.the client 委托人 "0jwCX
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17.change CPA 更换注册会计师 c:.5@eq^
18.the existing CPA 现任注册会计师 d}:-Q?
19.the successor CPA 后任注册会计师 !;*flr`/
20.the preceding CPA前任注册会计师 :E6*m\X!3
21.issue the audit report 出具审计报告 I1':&l^O
22.expert 专家 <#?dPDMG.*
23.the board of directors 董事会 z/4<x?}+hE
24.knowledge of the entity‘ s business 了解被审计单位情况 0~RD@>]
25.assess material misstatement risks评估重大错报风险 [>a3` 0M
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >JE+g[$@
27.a general knowledge of —— 初步了解―――的情况 N ~=PecQ
28.a more knowledge of—— 进一步了解的情况 "zY~*3d
29.the prior year‘s working papers 以前年度工作底稿 *|W](id7e
30.minutes of meeting 会议纪要 K)>F03=uE
31.business risks 经营风险 BT8)t.+pv
32.appropriateness 适当性 /mz.HCs
33.accounting estimate 会计估计 }B7Txo,Z
34.management representations 管理层声明 ~8nR3ki
35.going concern assumption 持续经营假设 v
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36.audit plan 审计计划 ^P~,bO&H.Z
37.significant audit areas 重点审计领域 T~/>U&k}J
38.error 错误 4y3c=L
No
39.fraud舞弊 B2]52Fg-"
40.modified or additional procedures 修改或追加审计程序 8,IF%Z+LI
41.misappropriation of assets 侵占资产 ,hI$nF0}p
42.transactions without substance 虚假交易 JRz)A4P
43.unusual pressures 异常压力 B7'#8heDh
44.the suspected noncompliance 涉嫌存在违法行为 tkk8b6%h?p
45.materialiy 重要性 ,
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46.exceed the materiality level 超过重要性水平 Izu____
47.approach the materiality level 接近重要性水平 5\h 6"/6Df
48.an acceptably low level 可接受水平 f?/OV *
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |s/N?/qi
50.misstatements or omissions 错报或漏报 Q >[>{N&\
51.aggregate 总计 H}~K51
52.subsequent events 期后事项 80lhhqRC
53.adjust the financial statements 调整财务报表 7O*Sg2B
54.perform additional audit procedures 实施追加的审计程序 :$K=LV#Iru
55.audit risk 审计风险 3>7{Q_5
56.detection risk 检查风险 :$u[
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57.inappropriate audit opinion 不适当的审计意见 *s 4Ym
58.material misstatement 重大的错报 WZ6{9/%:
59.tolerable misstatement 可容忍错报 ,5Wu
60.the acceptable level of detection risk 可接受的检查风险